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2021 (10) TMI 641 - AT - Service TaxRefund of service tax paid - Export of services or not - intermediary - services provided by the appellant to its parent company in Hong Kong - Period Oct 2015 to March 2016 and April 2016 to Sept 2016 - HELD THAT:- Admittedly, the appellant have received the charges for their services in convertible foreign exchange. Rule 2(f) read with Rule 9 of Place of provision of Service Rules, 2012, clearly provides that ‘intermediary’ which means one who procure or an agent, does not include a person who provides the main service or supply of goods on his account. The appellant have provided the services to their holding company located India outside India, on their own account. Thus, the appellant have exported their services. The appellant is entitled to refund of the service tax paid under mistake. Further, the tax has been paid under mistake, is in the nature of Revenue deposit and no limitation is attracted for refund on such deposit - the Adjudicating Authority is directed to grant the refund within a period of thirty days from the date of receipt of this order, alongwith interest @12% per annum, starting from the end of three months from the date of application (09.03.2017), till the date of disbursement of the amount. Appeal allowed - decided in favor of appellant.
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